What audio software do you have installed on the PC eg what are you playing your music with (and if it's 3rd party software, how does it go playing the same music using Windows Media Player or even via Windows Media Center - assuming you have that).

Do you have any other software running at the time you get audio problems? Are the problems always at the same point in the music as that would point to a defective source for the music (scratched CD or poor quality ripping of MP3 etc).

yes using the 3rd party softwares but the problem is same on all the audio players like, vlc, windows media player, winamp etc.

Then it's likely that one (or more) of those software applications may be interfering with the correct functioning of the others (even though it's not being used at the time, it has still made changes to the system). Sometimes installing multiple applications which do the same thing results in incompatibilities. Did this problem exist straight after you obtained the PC before any additional media playing software was installed (or has it always had all of the 3rd party players installed)? What changes did you make immediately before this problem started and how time consuming would it be to restore the PC back to a 'from the factory' state (perhaps you have a restore DVD which the manufacturer provided)?

yes using the 3rd party softwares but the problem is same on all the audio players like, vlc, windows media player, winamp etc.

Sorry Naeem I'm confused

what audio playback software is installed on the PC (everything)?

do you have a restore or recovery CD/DVD that you can use to easily restore the PC back to it's 'as from the factory' state

otherwise how straightforward would you find it to back up your data to external media (eg burning to a DVD), wipe the HDD and reinstall from scratch (sometimes thats easier and quicker that uninstalling software and testing incrementally).

I suspect you have a software issue or software conflict causing this and a completely fresh installation with just the bare minimum would prove (or disprove) this. As I don't know all the details to a deep enough extent, I can't tell you precisely whats wrong.